I had the same problem but now it has packed up altogether.
I could hear the motors going attempting to open the tray but it wouldn't. Sometimes I found tapping gently on the front of the tray seemed to help. Othertimes just keep pressng the button on the remote seemed to work but not on the open tray button on the unit itself - that didn't.
This model has been fairly problematic from the start and it has only lasted 30 months.
Ian Pedder, January 2008
Take the top off then take the metal top off the tray it will then work if you keep a cd in it will work it seems the white thing is magnetic and can not seperate from the motor but if you keep a dv in it works
greengrass, February 2007
Not an answer but I have exactly the same problem with the same model [Matsui DVDR100] Recorder is only 18 month old.